By: Edward L. Kelly While failure to pay Florida’s documentary stamp taxes on a promissory note or mortgage can subject the offender to criminal and financial sanctions, the state’s courts of appeal are split when it comes to determining whether Florida law permits enforcement of a note or mortgage when those taxes remain unpaid.
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All Florida credit unions are exempt from the intangible tax on mortgages, according to Julie Holt of Anclote Title Services.I recently blogged about saving money by using the Navy Federal Credit Union, which was correct, but I thought you should know that the intangible tax exemption applies to all Florida credit union mortgages.
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Melbourne FHA Loans Some borrowers already own land and don’t want to purchase more.. Don’t Pay Unnecessary Documentary Stamp and Intangible Taxes – Berger Singerman Law Blog.
Advisory Legal Opinion – AGO 74-350. First, AGO 060-56 ruled that the initial conveyance of the leasehold interest from the authority to private lessees was not subject to the assessment of documentary stamps under s. 201.02, F. S., based on the decision in DeVore v. Gay, 39 So.2d 796 (Fla. 1949).
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Documentary Stamp Tax: Pursuant to 201.02, Florida Statutes, subject only to a few specifically enumerated exceptions beyond the scope of this article, documentary stamp tax is due on.
A note made or delivered in Florida and secured by a leasehold mortgage will be subject to documentary stamp taxes but is not subject to the non-recurring intangible tax. The leasehold interest is considered personal property, and, until the elimination of the annual recurring intangible tax, was subject to that tax.